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"Interactive Worksheet: Accounting concepts and conventions" icon

Interactive Worksheet: Accounting concepts and conventions

This interactive worksheet is the last of the 6 tutorials in the accounting principles section of the Book-keeping and Interactive Tutor (BAIT) from the Biz/ed website. The purpose of the module is to 1) explain the need for objectivity and consistency in the accounting profession; 2) introduce the going concern, accruals, prudence, consistency, cost, materiality, business entity, money measurement, realisation and dual aspect concepts; and 3) introduce the main provisions of the British Statements of Standard Accounting Practice #2 (SSAP 2).


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